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Akron Fire Department – Financial Activities (2014M-196)
… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, a Fire Department member, … and using it for personal expenses, paying off credit card debt and making loan payments. He pleaded guilty to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment of preventative maintenance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199NYS Common Retirement Fund Announces Third Quarter Results
… mortgages (27.6 percent), private equity (7.8 percent), real estate (6.6 percent), absolute return strategy (3.1 … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Agencies Bulletin No. 2411
… and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … for Direct Mailed W-2s were made available on January 16, 2026, in Control-D for agency review. To reimburse OSC for … Product: 315555 Payment must be received by February 20, 2026. When complete, please notify OSC by e-mail and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… 3050222 Budget Ref: 24-25 Account: 58009 Product: 315555 Payment must be received by February 20, 2025. When complete, please notify OSC by e-mail and provide the BU, Journal ID, and date processed to [email protected]. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackSUNY Bulletin No. SU-170
… M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of 2008 which implemented the agreement between the State of New York and various bargaining units provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… estimated value of the New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of … 2022-23. For the three-month period ending Dec. 31, 2022, Fund investments returned an estimated 4.51%. “The equity … estimated value of the New York State Common Retirement Fund was $2423 billion at the end of the third quarter of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Comptroller DiNapoli Releases Municipal Audits
… five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a fund balance … Municipal Law’s financial filing and audit requirements. In addition, for seven consecutive years, an annual update …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2005-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether BOCES is subject to the permissive referendum requirements of General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Division of Housing and Community Renewal Bulletin No. DH-134
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing … 2023 and April 2024 retroactive increases to Location Pay and to provide instructions for payments not processed … The purpose of this bulletin is to inform the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesOpinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … the investment of moneys appropriated by the village for library purposes is credited to the library fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-76XVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB … York State and Local Retirement System as well as various public benefit corporations also have large investment … within Level 1 that are observable for an asset or liability, either directly or indirectly. Level 3 inputs are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Agencies Bulletin No. 2388
… is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance Allowance and 2025 CSEA ISU Work-Related Clothing Allowance. Affected … Background: Article 49.1 and Article 49.2 of the 2021-2026 ISU Agreement between the State of New York and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenanceState Agencies Bulletin No. 1348
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll … inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2290
… Maintenance Allowance and 2024 CSEA ISU Work-Related Clothing Allowance. Affected Employees: All employees in the … for a Uniform Maintenance Allowance and Work-Related Clothing Allowance, respectively. Effective Dates: The 2024 CSEA ISU Work-Related Clothing Allowance may be processed beginning in Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceUnified Court System Bulletin No. UCS-319.1
… UCS-319 . Purpose: The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 Unified Court System (UCS) Retroactive Security and Law Enforcement Differential Payment (SLED) increase and to inform agencies of new eligibility criteria. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Addison Central School District , Cattaraugus-Little … School District, Williamson Central School District, and the Willsboro Central School District . State Comptroller … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1067
… eligible for the payment provided the employee: Is on the payroll March 31, 2011 (Active, on Paid Leave of Absence, or … requirement following the employee’s return to active payroll status. The agency should request the LLS payment in the same pay period the employee returns to active payroll status. Demotion after March 31, 2011 - An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentState Agencies Bulletin No. 1647
… of OSC’s automatic processing of the April 2018 CSEA Salary Increase and provide instructions for payments not … between the State of New York and the CSEA, provides for a salary increase of two percent (2.00%) for fiscal year 2018-2019 and includes the April 1, 2018 CSEA Salary Schedule . Per the CSEA Agreement, seasonal hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1647-april-2018-civil-service-employees-association-csea-2-salary-increase